On May 4, 2023, the General Department of Taxation issued Official Letter No. 1586/TCT-CS, according to which:
In case the e-invoice for the sale of goods and provision of services has been prepared with a different time of digital signature on the invoice from the time of invoice issuance, if the time of digital signature on the invoice arises at the same time or after the time of invoice issuance, the e-invoice that has been made will still be considered a valid invoice:
- The seller shall declare and pay VAT according to the time of invoice issuance;
- The buyer shall declare tax at the time of receipt of the invoice to ensure correct and complete form and content as prescribed in Article 10 of Decree No. 123/2020/ND-CP of the Government.
